Marriage expenses exemption: joint family transfers to unmarried daughter for marriage are not gifts and not taxable. Transfers by a Hindu Undivided Family to an unmarried daughter at marriage-comprising jewellery, cash and household items-were treated as marriage expenses paid from the joint family fund and not as gifts within the meaning of the Gift-tax Act, 1958, on the basis that the family is under a legal obligation to provide for such marriage expenses; the revenue has accepted this principle in relation to such donations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Marriage expenses exemption: joint family transfers to unmarried daughter for marriage are not gifts and not taxable.
Transfers by a Hindu Undivided Family to an unmarried daughter at marriage-comprising jewellery, cash and household items-were treated as marriage expenses paid from the joint family fund and not as gifts within the meaning of the Gift-tax Act, 1958, on the basis that the family is under a legal obligation to provide for such marriage expenses; the revenue has accepted this principle in relation to such donations.
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